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ARTICLE · 05 JANUARY 2023

Yeah, Science! IRS Issues Guidance Section 501(c)(3) Scientific Organizations

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In the Netflix series, Breaking Bad, character Jesse Pinkman exclaimed, "Yeah, Science!!" as his meth-lab mentor, Walter White, displayed how chemistry can be used to hone their joint venture.

United StatesTax
Cory Halliburton
Cory Halliburton

In the Netflix series, Breaking Bad, character Jesse Pinkman exclaimed, "Yeah, Science!!" as his meth-lab mentor, Walter White, displayed how chemistry can be used to hone their joint venture. While the activity in which they were engaged may have been "scientific," I doubt that activity would qualify as "scientific" as that term is used in section 501(c)(3), Title 26 of the Internal Revenue Code.

Under section 501(a) of the Code, an organization described in subsection 501(c) shall be exempt from federal income taxation. Organizations qualified under section 501(c)(3) include organizations organized and operated exclusively for, among other listed things, religious, charitable, educational, and scientific purposes.

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